In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The purpose of this study is to examine the effect the Nazi threat had on the swedish labour movement between 1932 and 1939 and to enrich what kind of pre-understanding they had about the fall of the Weimar Republic and the upcoming and effects of the Third Reich.Brought by the development in Germany, a debate and struggle took place in the Social Democratic journal Tiden over the meaning of concepts and there ability, in the hands of demagogs, to overthrow democratic structures. The concept of socialism and its concepts attribute play a major part in this investigation. By establishing fields of tension such as - nation vs internationalism, socialism in theory and in practice, political democracy vs evolved democracy and the diverse principles of neutrality, the first principle meaning the defending of national boarders, the other meaning not only defending your own country but taking an active part in defending democracy in the world - I was able to observe the movement and change of concepts within this fields. The result showing that the concept of socialism and near related attributes, in the hands of national socialists had undertaken a wast change of meaning, which applied in the Swedish debate threatened to undermine the power and force of the Social Democrats applied in the political discourse in Sweden. To defend itself and strengthening the Social Democratic hegemony as well as maintaining the goal of evolved democratic expansion, they were forced to win the confidence and votes of the middle class.

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

The 26th of February 2009 the Swedish government gave a referral to the council of lawregarding the removal of a law concerning mandatory membership at a student union andstudent nation while studying at a university or college in Sweden. This has led to adiscussion amongst the student nations in Uppsala as to how this proposed change will affectthe nations? future operations. Some, including the chairwoman for Kuratorskonventet,Therez Olsson, and the 1Q for Norrland?s student nation, Jon Stridh, have expressed theirworries that this could lead to a decrease in members.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and Driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Varje år ökar antalet äldre personer och i samband med den ökningen blir även antalet äldre personer med körkort allt fler. Med åldern är det vanligt att reaktionsförmåga, syn och hörsel försämras vilka alla är viktiga egenskaper för trafiksäkerheten. Läkare i Sverige är skyldiga att rapportera till Transportstyrelsen om en individ inte anses vara lämplig att köra bil. Att läkare över huvud taget tar upp körkortsfrågan med sina patienter sker endast i 60 procent av fallen och därmed fortsätter många olämpliga körkortsinnehavare att köra bil. Majoriteten av länder inom Europeiska Unionen (EU) har någon form av övre åldersbegränsning i körkorten där körkortsinnehavarna måste genomgå en kontroll för att få körkortet förnyat.

Syfte och frågeställningar 1. Finns det ett samband mellan tiden mellan fotisättningarna (främre respektive bakre fot) och sparkhastigheten? 2. Hur påverkar bakre fotens kontakttid sparkhastigheten? 3.

När vi nu står inför en ominriktning i Försvarsmakten mot ett insatsförsvar kommer förband och organisationställas inför nya utmaningar och uppgifter. För flygvapnet kan detta ställa till en del problem i och medatt materielplanen är långsiktig och tiden från beslut om anskaffning till implementering av nya system oftaär lång. Detta är inte fallet med politiska målsättningar vilka kan vara mycket föränderliga och ändra inriktningfrån ett försvarsbeslut till ett annat. När den politiska inriktningen för Flygvapnets förmåga till internationellainsatser nu även innefattar förmågan till flygunderstöd till Nordic Battle group, har då Flygvapnetmed JAS 39C som verkanssystem möjlighet att genomföra direkt flygunderstöd i moderna internationellakonflikter?Syftet med denna uppsats har varit att analysera om JAS 39C, med tillhörande vapen-, sensor- och kommunikationssystem,uppfyller de krav som ställs på ett flygsystem vid genomförandet av DFU i en internationellinsats.

ABSTRACT Titel: Branson - Jobs; Entreprenör och/eller Ledare?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Madeleine Nordin och Runa ClaessonHandledare: Lars EkstrandDatum: Maj 2012Syfte: Syftet är att belysa relationen, och studera sambandet, mellan rollerna entreprenör - ledare. Vad förenar dem, och vad skiljer dem åt? Finns det något motsatsförhållande mellan dessa båda roller?Metod: Studien är en kvalitativ studie där ansatsen är en kombination av induktiv och deduktiv ansats, så kallad abduktion. Information och material till vår studie har vi fått genom en intervju och i övrigt olika typer av sekundärinformation.Resultat & slutsats: Tidigare forskning talar om det komplexa i skärningspunkten mellan rollerna entreprenör och ledare.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

Uppsatsen syftar till att bidra mot ökad förståelse för användandet av Air Power i olika miljöer.Uppsatsen strävar efter att belysa på vilket sätt man har nyttjat högteknologisk Air Power för atterhålla optimalt operativt övertag samt att undersöka vilka risker det eventuellt har inneburit.Detta uppnås genom att studera tre konflikter under 1990-talet och se hur man har använt sig avAir Power och titta på vilken effekt detta har haft. Det primära syftet är alltså att undersöka omhögteknologi är fördelaktigt att använda i olika nivåer av konflikter, eller om avsevärda nackdelarvisar sig.Uppsatsen syfte har också varit att identifiera hur de insatser som genomförts med dominerandeAir Power har påverkat och påverkas av teknologiska utvecklingsskillnader mellan länder.Då all krigskonst handlar om hur man nyttjar sina förutsättningar på bästa sätt blir det logiskasteget att en mindre teknologiskt utvecklad fiende kan göra högteknologisk krigföring ineffektiv.Följande hypotes prövas under arbetet: Högteknologisk Air Power är effektivt även vidasymmetrisk krigföring och vid lågintensiva konflikter.Resultatet ur studien visar att det finns både positiva och negativa effekter. De mest framträdandefördelarna är att teknologin medger flexibelt nyttjande och korta omloppstider, underlättarsamarbete och innebär vidare att ett högt tempo kan hållas genom operationen.Och nackdelarna är att det visar sig vara relativt enkelt att försvara sig under lång tid med småenkla resurser, detta kan visa sig svårhanterat för den politiska nivån. Resultatvärderingen avinsatta medel sker änsålänge alldeles för långsamt.En högteknologisk angripare gör fienden rörligare vilket i längden innebär svårigheter för denegna beslutshanteringen..